Commuter taxes 2026

Live in New Mexico, work in Texas

Your work state has no tax on wages, so you pay only your home state.

State income tax: $3,569 a year

Living in New Mexico and working in Texas, you'd pay about $3,569 in state income tax on $100,000 of wages.

Your work state has no tax on wages, so you pay only your home state.

Tax to Texas
$0
nonresident
Tax to New Mexico
$3,569
resident
Total state tax
$3,569
State returns to file
1

State tax at different salaries

WagesTo TXTo NMTotalIf you worked in NM
$50,000$0$1,184$1,184$1,184
$75,000$0$2,359$2,359$2,359
$100,000$0$3,569$3,569$3,569
$150,000$0$6,019$6,019$6,019
$250,000$0$11,158$11,158$11,158

Single filer, all wages earned in Texas, 2026 state tax rules, standard deductions. Local income taxes not included.

What to do

Frequently asked questions

Do I pay Texas income tax if I live in New Mexico?

No. Your work state has no tax on wages, so you pay only your home state.

Do I have to file taxes in both New Mexico and Texas?

Usually you file only one state return (a resident return in New Mexico), though some states still require a nonresident return to get a refund of any wrongly withheld tax.

Will I be taxed twice?

No. Texas doesn't tax your wages, so you pay only New Mexico: about $3,569 on $100,000.

Related

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.